PURPOSE: To provide a method for manufacturing, exceedingly efficiently and at low cost, high grade decorative sheet to be used for furniture and house apparatus maintaining excellent printability, having high surface hardness and abrasion resistance so as to be usable horizontally.

CONSTITUTION: A top surface of a base paper for decorative sheet is fine and smoothed, basis weight is preferably 20g/m2-1.00g/m2, a curing sealer layer 2 is arranged ranging from the top side face to the middle of the thickness. After a hiding solid layer 3 and a picture pattern layer 4 are printed, an ultraviolet curing resin layer is formed so as to make a decorative paper 6. Thereafter, a surface of a base material 8 is coated with electron beam curing resin 7 having high viscosity so as to stick the two together, and they are cured integrally by jetting electron beam so as to make a decorative sheet.